Mohammad Sohel Alam vs. Income Tax Officer
Parties Involved
Facts Summary
The assessee, Mohammad Sohel Alam, filed an appeal against the assessment order dated 12.12.2019. The appeal was instituted on 13.03.2020, but the CIT(Appeals) dismissed it as time-barred by 62 days. The assessee applied for condonation of delay on the ground of illness and the onset of COVID-19 in March 2020. The Tribunal considered the appeal and the contentions of both parties, examining the reasons for the delay and the principles of law regarding condonation of delay.…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the delay in filing the appeal can be condoned?
Judgment Outcome
Decided in favour of Assessee.
Precedents Relied Upon
4 precedents cited in this judgement.
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